are Indemnified Taxes, except to the extent that the final
 determination of such contest demonstrates that such Taxes are
 Lessor Taxes and (vii) Lessor shall have determined in good
 faith that the action to be taken will not result in any risk
 of criminal penalty or any material risk of sale, forfeiture
 or loss of, or the creation of any Lien (other than a
 Permitted Lien) on, the Aircraft.